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INDONESIA
JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Published by Goodwood Publishing
ISSN : -     EISSN : 27160807     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics
Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan bagi para peneliti di Indonesia untuk berkontribusi terhadap pengembangan teori dan praktik yang mencakup semua aspek Akuntansi, Keuangan, dan Manajemen.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 245 Documents
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Sistem Informasi Akuntansi Atas Aset Hak Guna Berbasis Aplikasi Djumiyati, Dewi; Munandar, Agus
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4179

Abstract

Purpose: The aim of this study is to develop an accounting information system as an application using a framework laravel to support the calculation of depreciation  and interest expense on the right-of-use assets of PT Bank Oke Indonesia, Tbk. Methodology/approach: The research methodology used the Laravel Framework with PHP programming language, MySQL as the database, and testing with Black Box Testing. Results/findings: This research shows that the accounting information system based on the Laravel Framework has been successfully developed according to the agreed-upon design, as evidenced by the testing results, and operates according to the requirements. Conclusions: This study develops an accounting information system for right-of-use assets by designing a PSAK 73 application using the Laravel framework with the PHP programming language, MySQL database, and black box testing. The application supports storing lease agreements, calculating Net Present Value (NPV), right-of-use asset values, lease liabilities, depreciation, and interest expenses, as well as generating journal entries for depreciation and accumulated depreciation automatically to reduce errors and improve data accuracy. Limitations: This study is limited to a single case study of PT Bank Oke Indonesia (TBK).  This application is not representative of all companies in the banking industry, and is only designed for Bank Oke Indonesia. Contribution: This research is beneficial for Bank Oke Indonesia in calculating depreciation expense and interest expense rights to use assets and information technology to improve the quality of financial reporting.
Impact of Talent Management, Job Satisfaction, and Commitment on Employee Retention Indrati, Indrati; Ardi, Ardi; Berlianto, Margaretha Pink
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4181

Abstract

Purpose: This study aimed to examine the effects of Recruitment & Selection, Teamwork & Management Support, Performance & Career Management, and Salary & Compensation on employees' Intention to Stay, with Job Satisfaction and Employee Commitment as mediating variables. Methodology/approach: This study employs a cross-sectional survey method. This strategy was chosen for its effectiveness because it enables the researcher to directly observe participants and gain insights into their characteristics within the workplace. Results/findings: The results show that Recruitment & Selection, Teamwork & Management Support, Performance & Career Management, and Salary & Compensation positively affect Job Satisfaction and Employee Commitment, which in turn enhance the Intention to Stay. Job Satisfaction and Employee Commitment also act as mediators in these relationships. Conclusion: All components of Ability Management positively influence Job Satisfaction and Employee Commitment, which in turn increase the Intention to Stay. The strongest relationship was between Employee Commitment and Intention to Stay, while the weakest was from Recruitment & Placement to Job Satisfaction. These findings emphasize the importance of employee satisfaction and commitment in talent retention. Limitations: This research included only 62 employees from PT XYZ, which might not accurately reflect the complete employee base of the organization or the broader manufacturing industry. Consequently, the results should not be universally applied to other companies with varying attributes. Contribution: This study combines key talent management factors and examines their impact on intention to stay through job satisfaction and employee commitment, offering deeper insights than previous research focusing on fewer aspects.
Analisis Kesehatan Bank KBMI 4 Berdasarkan Capital, Asset, Earning, dan Liquidity 2019 – 2023 Gumilang, Junika Cahya; Sirait, Afni; Sriyono, Sriyono; Zuhrohtun, Zuhrohtun; Marita, Marita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4229

Abstract

Purpose: The influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operational Costs and Operational Income (OCOI), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) on the Profitability Ratio (ROA) in Bank Groups based on Core Capital (KBMI) 4 from 2019 to 2023. Methodology/approach: Quantitative research approach was used. The type of data used in this study is secondary data, with a population consisting of the Bank Group Based on Core Capital (KBMI) 4 listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Results/findings: The results of this study indicate that the Capital Adequacy Ratio (CAR) has a positive effect on Return On Assets (ROA), Operating Costs Operating Income (OCOI) has a negative effect on Return On Assets (ROA), Net Interest Margin (NIM) has a positive effect on Return On Assets (ROA), Loan to Deposit Ratio (LDR) has a positive effect on Return On Assets (ROA), on the other hand Non Performing Loan (NPL) has no effect on Return On Assets (R OA). Conclusions: This study finds that CAR, NIM, and LDR positively and significantly affect ROA, whereas BOPO has a negative and significant impact. The NPL showed no significant effect. Overall, 96% of the ROA variation in KBMI 4 banks from 2019 to 2023 is explained by these financial variables, highlighting their strong influence on profitability during economic uncertainty. Limitations: This study is limited to the financial performance ratios used, and the results provided are focused on KBMI 4 banking companies in Indonesia only. Contribution: This study can be used as a literature reference for further research, especially research on the influence of bank health levels on profitability (ROA)  Bank Groups based on Core Capital (KBMI) 4  in Indonesia.
Market Analysis and Business Operations of Online Food Delivery Around STIE Ganesha Saefullah, Aep; Siregar, Fuad Gagarin; Noor, M. Arief; Salima, Rianti; Rosliana, Rosliana
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4278

Abstract

Purpose: This study examines the market dynamics, operational challenges, and competitive strategies of SMEs in the online food delivery sector around STIE Ganesha, with a focus on identifying performance drivers and actionable solutions for business optimization. Methodology/approach: A qualitative descriptive approach was adopted, involving semi-structured interviews with 20 SME owners using GoFood, GrabFood, and ShopeeFood. Data were collected from December 2024 to February 2025 and analyzed thematically to map operational patterns and market behaviors. Results/findings: Key determinants of customer retention included taste quality (highlighted by 85% of respondents), service speed (70%), and promotional effectiveness (65%). SMEs leverage product differentiation (e.g., hyperlocalized menus) and platform partnerships to sustain their market share. However, challenges persist, such as platform instability (reported by 60% of businesses) and insufficient digital literacy for advanced marketing tactics. Conclusions: The study underscores that SMEs’ competitiveness in campus-centric markets hinges on balancing micromarket responsiveness (e.g., adapting to seasonal demand) with operational agility. The strategic integration of digital tools and collaborative logistics, rather than reliance on third-party platforms alone, has emerged as critical for scalability. Limitations: The findings are context-bound to SMEs near STIE Ganesha and major delivery platforms. Future studies should explore rural and non-campus ecosystems to validate the universality of the proposed strategies. Contribution: Theoretical: Expands the Resource Orchestration Framework by contextualizing SME strategies in hyper-localized digital economies. Introduces a micro market analysis model linking campus-specific demand cycles to operational decision-making.Practical: Provides actionable toolkits, including a Dynamic Pricing Matrix for demand fluctuations and a Partnership Optimization Framework for platform collaboration. Methodology/approach: The study was conducted from December 2024 to February 2025, employing a descriptive qualitative approach. Data were collected through semi-structured interviews with 20 business owners using platforms such as GoFood, GrabFood, and ShopeeFood. Results/findings: The taste quality, fast service, and effective promotions are crucial for attracting and retaining customers. Despite high competition, SMEs have maintained their market positions through product differentiation, flavor innovation, and promotional packages. Although online delivery platforms offer substantial support, respondents highlighted the need for improved platform stability and more consistent promotional efforts. They also expressed the importance of training in digital marketing and operational management to enhance competitiveness. Limitations: This study is limited to SMEs operating around STIE Ganesha and on major online platforms. Broader generalizations require similar studies in different regions with varying business models. The research contributes to the fields of entrepreneurship and business management by providing insights for policymakers, platform providers, and business associations. Contribution: These insights focus on supporting SMEs through training, platform partnerships, and strategic collaborations. The research focused on operational processes, customer service, marketing strategies, and platform support. Novelty : The exploration of how platform partnerships, operational innovation, and digital marketing strategies influence the performance of SMEs in the online food delivery market, a topic that has not been extensively explored in prior research.
Kinerja Auditor di Masa Pandemi: Pengaruh Kepemimpinan, Motivasi dan Sistem Informasi Penggajian Johannis, Angelina Adistya; Maria, Evi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4284

Abstract

Purpose: This study aims to provide empirical evidence on the impact of leadership style, work motivation, and payroll accounting information systems on auditor performance at Public Accounting Offices (KAP) in Semarang City during the COVID-19 pandemic. Methodology: This study employed a quantitative approach, collecting primary data through questionnaires distributed to 85 auditors across 29 KAPs in Semarang City and analyzing the data using multiple linear regression analysis. Results/findings: The findings indicate that Leadership style and work motivation significantly impact auditor performance, highlighting the role of effective leadership and intrinsic motivation in maintaining audit quality during periods of disruption. Conclusion: This study found that leadership and work motivation significantly influenced auditor performance during the pandemic, whereas the payroll information system had no effect. Limitations: This study is limited by potential respondent subjectivity bias in the questionnaire data and its focus solely on auditor performance during the pandemic, restricting generalizability over time. Contribution: This study serves as a reference for KAP in formulating effective strategies and policies to maintain and improve auditor performance.
Sinergi Literasi Keuangan dan Fintech: Meningkatkan Kinerja UMKM melalui Inklusi Keuangan Munasib, Najat; Fitriyah, Fitriyah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4407

Abstract

Purpose: The purpose of this study is to examine the effect of Financial Literacy and Financial Technology (Fintech) on the performance of MSMEs with Financial Inclusion as a mediator. Methodology/approach: The research method used  in this study was quantitative and descriptive analysis. The sampling technique was carried out by distributing questionnaires to micro, small, and medium enterprises (MSMEs). The test tool used in this study was Partial Least Squares (PLS) with a sample size of one hundred and ten respondents. Results/findings: The results of the study indicate that Financial Literacy and Financial Technology have no effect on MSME performance. Financial inclusion affects MSME Performance. Financial Inclusion does not serve as a mediating variable in the relationship between financial literacy and MSME performance. Financial Inclusion mediates the influence of Financial Technology on MSME performance. Conclusions: Although financial technology aims to facilitate financial transactions, the low understanding of this technology can actually be an obstacle for business actors. Thus, the level of financial literacy and understanding of technology are important factors in optimizing the role of financial technology in driving MSME performance. Limitations: This study was only carried out on micro, small, and medium enterprises (MSMEs) in Lowokwaru District, Malang City, with predetermined criteria. Contribution: This study can be used as a consideration and reference related to decision making for the progress of growth in culinary Micro, Small and Medium Enterprises (MSMEs) in Malang City.
Multigroup Analysis of E-Service Quality, Satisfaction, and Loyalty in E-Grocery Services Fadhil, Muhammad; Hati, Sri Rahayu Hijrah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4456

Abstract

Purpose: E-Grocery is a business-to-consumer (B2C) e-Commerce with the main objective of selling groceries online. The characteristics of this service include using a digital system (application/website) and sending goods immediately (door-step delivery). Amid the widespread use of e-Grocery, this study explores the relationship between e-Service Quality, e-Satisfaction, and e-Loyalty for e-Grocery products in Indonesia. Methodology: The data collected in this study were obtained from 330 respondents who were e-grocery users in Indonesia. Results: The model was estimated using partial least squares structural modeling (PLS-SEM) and multigroup analysis bootstrapping using Jamovi and SmartPLS version 4. After conducting this research, it was found that Utilitarian and Hedonic aspects have a significant relationship with e-Service Quality, e-Service Quality has an effect on e-Satisfaction, and there is a positive relationship between e-Satisfaction and e-Loyalty. Conclusions: The findings confirm a sequential relationship between utilitarian/hedonic motivations, perceived service quality, customer satisfaction, and loyalty in the context of Indonesian e-grocery services. Sociodemographic variables moderate the strength of these relationships, suggesting the importance of customer segmentation strategies in improving service outcomes. Limitations: This study is limited to the Indonesian market and may not fully represent consumer behavior in other cultural or regional contexts. Moreover, the cross-sectional design restricts the ability to infer causality, and potential self-reporting bias may affect the reliability of the responses. Contribution: This study contributes to the literature on e-commerce and digital consumer behavior by demonstrating the mediating role of satisfaction in the e-service environment and the moderating effects of demographic characteristics.  
Pengaruh Word of Mouth, Religiusitas, Behavior Control Terhadap Niat Pembelian Obat Halal Handayani, Rosa; Setyaning, Alldila Nadhira Ayu
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4486

Abstract

Purpose: This study investigates the influence of word of mouth, religiosity, and behavioral control on purchase intention for halal pharmaceutical products in Indonesia, with attitude serving as a mediating factor. This research is grounded in the context of Islamic marketing and consumer behavior. Methodology/approach: A quantitative survey method was used to collect data from Muslim consumers in Indonesia. Analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS software. Results/findings: The findings indicate that word-of-mouth, religiosity, and behavioral control have a significant influence on purchase intention. Additionally, attitude plays a mediating role in the relationship between religiosity and purchase intention, as well as between word of mouth and purchase intention. This suggests that stronger religious beliefs and positive word-of-mouth can shape consumer attitudes, which in turn drive the intention to purchase halal pharmaceutical products. Conclusions: This study found that word of mouth, religiosity, and behavioral control significantly influenced consumers’ intention to purchase halal medicines, with attitude playing a key mediating role. Positive recommendations, strong religious values, and a sense of control all contribute to shaping favorable attitudes and increasing the intention to buy halal pharmaceutical products. Limitations: This study is limited by the availability of literature on halal pharmaceutical consumer behavior, leading to comparisons with other halal product industries. Contribution: This study contributes to Islamic marketing and consumer behavior studies by offering empirical insights into Muslim consumers' decision-making processes. This finding provides practical implications for businesses and policymakers to enhance marketing strategies for halal pharmaceuticals.
Empowerment Strategy of Ledre MSMEs through the Increasing of Stakeholder's Role Purhayati, Purhayati; Karsidi, Ravik; Padmaningrum, Dwiningtyas
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4489

Abstract

Purpose: This study aims to analyze the development of Ledre MSMEs, examine the role of stakeholders in the empowerment process, and identify empowerment strategies for Ledre entrepreneurs in Gapluk Village, Purwosari Sub-District, Bojonegoro Regency. Methodology/approach: This study employs a qualitative descriptive method. Data collection techniques included observation, semi-structured interviews, and documentation. Miles and Huberman’s interactive analysis model was used to explore the development of Ledre MSMEs in Gapluk Village and the role of stakeholders in community empowerment, as well as SWOT analysis to determine appropriate strategies for empowering Ledre MSMEs in Gapluk Village. Results/findings: The results showed that the number of Ledre MSMEs in Gapluk Village has declined from 2020 to 2024 due to various factors. Therefore, efforts to empower Ledre MSMEs to overcome this decline must involve stakeholders from the village to the regency-level government, relevant agencies or institutions, and Ledre business actors such as policymakers, coordinators, facilitators, implementers, and accelerators. Conclusions: Collaboration between stakeholders is expected to create the right strategy for empowering Ledre MSMEs in Gapuk Village according to the potential strengths and weaknesses, challenges, and development opportunities they face. Limitations: The limitations of this study include the geographical coverage limited to Ledre MSMEs in Gapluk Village as the case study location; therefore, the results may not be generalizable to other regions. Contribution: The results of this study can serve as a reference for policymakers in formulating policies that support the empowerment of MSMEs through collaboration between MSMEs actors, BUMDes, and related stakeholders to maximize local potential in community empowerment efforts.
Understanding Employee Turnover: Health, Safety, Work Environment, and Job Satisfaction Influence Commitment Prakoso, Ananda; Budiono, Aris
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4585

Abstract

Puspose: This study examines the correlation of HSE and work environment on job satisfaction, with organizational commitment as a mediating factor. Methodology/Approach: In February 2025, a survey was conducted with 350 participants using the Krejcie and Morgan method. The survey aimed to assess the validity and reliability of the measurement instruments, test the hypotheses, and explore the relationships among the variables. The results indicated that Health, Safety, and Environment (HSE) practices significantly impacted organizational commitment. However, job satisfaction did not facilitate the relationship between HSE and organizational commitment. Results/Findings: Health, Safety, and Environment (HSE) practices significantly influence organizational commitment. The findings indicate that HSE initiatives create a safe and supportive work environment, which fosters employee trust, well-being, and loyalty. This, in turn, enhances their long-term commitment to the organization. While the work environment impacted job satisfaction, it did not significantly affect organizational commitment in this study. Additionally, job satisfaction was not identified as a meaningful mediator between other factors. This suggests that HSE practices and a supportive work environment have a stronger influence on organizational commitment than job satisfaction alone. Conclusions: HSE (Health, Safety, and Environment) practices significantly impact organizational commitment. In contrast, the work environment influences job satisfaction but does not directly affect commitment. Additionally, job satisfaction was not a significant mediator between these two constructs. Organizations should strengthen their HSE practices and create a safe, positive work environment to enhance employee engagement and organizational commitment. Initiatives such as leadership development, recognition programs, and growth opportunities can increase employee motivation and improve long-term performance.

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